Private Members Clubs: Linneweber VAT Advice

Private members clubs come in a variety of forms and guises. Working Mens Clubs, Political Affiliation Clubs, Royal British Legion Clubs, Sports & Social Clubs are common examples. Each club is unique in that its activities will be specific to that club, but in general there is a communality of activity and income and with that similar VAT issues.

In recent years HMRC have been inundated with claims for repayment of VAT on a number of issues, as well as suffering successful challenges to the correct AMLD treatment of specific 'gaming machines'. The most notable repayment claims are for VAT paid on gaming machine takings pre 6 December 2005, VAT declared on income from category B3A electronic lottery machines and VAT declared on admission charges to live 'cultural' events.

Other areas where Ian Spencer & Associates Limited have provided advice to private members clubs have been on the VAT liability of other income sources, e.g. sporting facilities such as pool or snooker and membership subscriptions, as well as advising on partial exemption methods and general recovery of VAT.

More recently a further opportunity to recover VAT has arisen which is being referred to as Linneweber 2. This arises as a result of the disparity in VAT treatment between machines HMRC accept as being gaming machines. Ian Spencer & Associates Limited have been close to the litigation that confirmed this disparity of treatment and as such are well placed to clarify whether a claim is appropriate, quantify, explain and submit the claim, complete all follow up paperwork to ensure that any claim submitted with this new Linneweber 2 opportunity will be repaid by HMRC if the lead case in this matter is successful.

If any club affiliated to one of the larger club membership bodies i.e. The Club & Institute Union or The Association of Conservative Clubs, wishes to take advantage of the agreement reached between those bodies and Ian Spencer & Associates Limited they should download the forms on the right of this page.

For any non-affiliated club the opportunity still arises but it is advisable to contact Ian Spencer & Associates Limited on 0114 258 5967, or by email to discuss before submitting the forms.

For non private member club gaming machine operators an opportunity is also there, please contact us.

Linneweber 2 Claim Forms



Having downloaded these forms the club should complete them and return them with all information and documents set out in that checklist to:

Ian Spencer & Associates Limited,
42 St Andrews Road,
Sheffield, S11 9AL.


VAT Advice & VAT Consultants

Ian Spencer provides VAT advice for a wide range of professional service providers and private clients


contact us